bill calculations are settlements between suppliers of goods (services) and payers, which is a feature of the deferment of payment.The possibility of postponement provided a special document - a promissory note.
Such calculations are a form of non-cash settlements, which are peculiar to a market economy.Transactions with promissory notes promissory notes are regulated by a special law.
a long time under the bill understood solely IOU.Today, however, the term has acquired a new meaning.An instrument in the modern sense - a document drawn up strictly in the form prescribed by the law, adopted in June 1930 by the Geneva Convention.At its core, the bill is a written promissory note, giving the maker (the holder) the right to demand payment of a sum of money the debtor specified in the document.
There promissory notes and translations.Simple are not caused by anything the obligation to pay a certain amount in the drawer term.Such a bill can not be passed to third parties.If the bill is translated, it is possible to transfer funds to the creditor by means of charging them with his debtor.To carry out this operation requires a special endorsement.
Today, the most common means of payment is a bank note.Calculations bill are expected to participate in all operations with their use of banking institutions.In other words, a bill to be collected by banks, which means that the mandatory implementation of their missions Noteholders.
transmitted to the bank notes must be provided with predporuchitelnoy words "for collection" or "for payment."Thus, inkassiruya bill, the bank takes responsibility for presenting a bill to the debtor, as well as for receiving the payment due from it.After the adoption of bills for collection the bank sends the paper to the bank branch at the place of payment, the payer at the same time notifying the immediate agenda documents.After the bank receives a payment under the bill, the funds are credited to the account of the customer with a notice on the execution of the last instruction.
bill calculations are carried out based on the timing of payments, which are set individually depending on the type of transaction, the nature of relations seller and the buyer, etc.Dates can be installed on a specific day (specified number) for a specified period from the date of the document, the term "to demand" and for a certain time (the payment must be made no later than indicated in the document hours).
for bank intermediation, which are provided when the settlements bill, the customer pays a commission (a percentage of the amount), and covers all the costs of delivery of documents and maintenance bills.However, for the customer this mediation is beneficial because it allows the bank to pass on responsibility for compliance with payment deadlines and ensures fast and reliable payment of funds from the debtors.
Bills are (in almost all cases) a real security, therefore, are not only a means of payment.They are securities that are accepted as collateral.
Bills come in the form of recovery of interest (expected to be paid not only debt but also the interest on it) and discount (discount on the bill means that the document laid the difference between the price of its sale and redemption).
Accounting bills conducted by their kinds, businesses, taxpayers, revenue terms, which involve calculations bills.Postings reflect the operations with bills, different debit and credit, depending on the characteristics of transactions.For example, the acquisition of the bill is the third person posting D58.2, K78, when paying bills - D76, K51, and so forth.
